SURESH GOPILAL VERMA,MUMBAI vs. ITO 25(2)(3), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKARAssessment Year: 2007-08
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 22.08.2013, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2007-08. M/s. Suresh Gopilal Verma
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2. At the outset, we observe that there is delay of 51 days in filing of the instant appeal, on which the assessee by filing duly shown affidavit dated 31.03.2017 along with medical documents, has claimed that the assessee was suffering from cancer and therefore getting the treatment from time to time, which resulted into delay of 51 days in filing of the instant appeal. On the contrary the Ld. DR though refuted the claim of the assessee but not the documents filed by the assessee. Considering delay as reasonable, bonafide and un-intentional, the same is condoned.
Coming to the merits of the case, we have been informed that the assessee in the instant case has already been expired and therefore the legal heirs of the assessee are required to be brought on record. We observe that the notice to the son of the deceased assessee was sent for filing an application under Rule 26 of the Tribunal Rules, for bringing on records the legal heirs, however, till date no compliance has been made.
We further observe that even otherwise, the Assessee before the ld. Commissioner also remained un-represented and therefore the ld. Commissioner has passed the order in appeal as ex-parte and in the constrained circumstances dismissed the appeal of the assessee for non-prosecution.
Thus, considering the peculiar facts and circumstances, we are inclined to remand the instant case to the file of the ld.
Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the legal heirs of the assessee. Thus, the case is remanded to the file of the ld.
Commissioner for decision afresh accordingly.
M/s. Suresh Gopilal Verma
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4. In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 27.05.2025. (PRABHASH SHANKAR) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Anandi.Nambi, Steno
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.